Exhibit 12
Nabors Industries, Ltd. and Subsidiaries
Computation of Ratios of Earnings to Fixed Charges
                                 
            Year Ended December 31,  
            2006     2005     2004  
 
                               
Income before income taxes from continuing operations
          $ 1,427,902     $ 857,155     $ 333,628  
Less earnings from affiliates, net of dividends
            (18,111 )     (2,600 )     (2,057 )
Add amortization of capitalized interest
            1,855       1,267       1,017  
Add fixed charges as adjusted (from below)
            49,731       47,786       51,329  
 
                         
Earnings
    (1 )   $ 1,461,377     $ 903,608     $ 383,917  
 
                         
 
                               
Fixed charges:
                               
Interest expense:
                               
Interest on indebtedness
          $ 36,543     $ 19,086     $ 23,055  
Capitalized
            9,495       4,173       1,887  
Amortization of debt related costs (1)
            10,043       25,763       25,452  
Interest portion of rental expense
            3,145       2,937       2,822  
 
                         
Fixed charges before adjustments
    (2 )     59,226       51,959       53,216  
Less capitalized interest
            (9,495 )     (4,173 )     (1,887 )
 
                         
Fixed charges as adjusted
          $ 49,731     $ 47,786     $ 51,329  
 
                         
 
                               
Ratio (earnings divided by fixed charges before adjustments)
    (1)/ (2)     24.67       17.39       7.21  
 
                         
 
(1)   Includes deferred financing, discount and premium amortization.